Read the original guidance here:
HMRC SDLT: SDLTM62320 – Processing – what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 – further guidance for question 29 SDLT1, local authority number

SDLTM62320 – Completing Forms for Land Transactions

This guidance explains how to correctly fill out forms related to land transactions, including SDLT1, SDLT3, and SDLT4. Paying attention to these details is important to ensure that your submissions are accepted without issues.

Background Information

From 1 April 2015, the Stamp Duty Land Tax (SDLT) system does not apply to land transactions in Scotland. Instead, transactions in Scotland fall under the Land and Buildings Transaction Tax. More details can be found on the Revenue Scotland website.

In Wales, since 1 April 2018, the Land Transaction Tax (LTT) replaced SDLT for land transactions. This tax is managed by the Welsh Revenue Authority. For further details, visit the Welsh Government website.

Important Changes from 1 October 2014

As of 1 October 2014, anyone submitting a paper form SDLT1 must provide a valid Local Authority code. If the Local Authority code is missing or incorrect, your return will be rejected. It is crucial to pay attention to this requirement to avoid delays in processing your transaction.

This instruction is particularly relevant to Question 29 on the paper form SDLT1 and Question 2 on the SDLT3 form, as well as Question 10 on the SDLT4 form.

Specifying the Local Authority Code

When filling out the local authority information, you should enter the number of the local authority where the main property in the transaction is located. In cases where a property crosses the boundary between two local authorities, you can choose either local authority code to use. However, it is recommended to select the code for the authority where the majority of the property falls.

If you need to reference a local authority that no longer exists due to mergers or reorganisations that have taken place since the list was compiled, use the code for the local authority that was in place before these changes. This practice helps in correctly identifying the relevant local authority at the appropriate effective date of the transaction.

List of Local Authority Codes

Below is the alphabetical list of local authorities and their corresponding codes:

• Adur: 3805
• Allerdale: 0905
• Alnwick: 2905
• Amber Valley: 1005
• Antrim: 7005
• Ards: 7010
• Armagh: 7015
• Arun: 3810
• Ashfield: 3005
• Ashford: 2205
• Aylesbury Vale: 0405
• Babergh: 3505
• Ballymena: 7020
• Ballymoney: 7025
• Banbridge: 7030
• Barking and Dagenham: 5060
• Barnet: 5090
• Barnsley: 4405
• Barrow-in-Furness: 0910
• Basildon: 1505
• Basingstoke and Deane: 1705
• Bassetlaw: 3010
• Bath and North East Somerset: 0114
• Bedford: 0205
• Bedfordshire, South: 0220
• Belfast: 7035
• Berkshire, West: 0340
• Berwick-upon-Tweed: 2910
• Bexley: 5120
• Birmingham: 4605
• Blaby: 2405
• Blackburn with Darwen: 2372
• Blackpool: 2373
• Blyth Valley: 2915
• Bolsover: 1010
• Bolton: 4205
• Boston: 2505
• Bournemouth: 1250
• Bracknell Forest: 0335
• Bradford: 4705
• Braintree: 1510
• Breckland: 2605
• Brent: 5150
• Brentwood: 1515
• Bridgnorth: 3205
• Brighton and Hove: 1445
• Bristol: 0116
• Broadland: 2610
• Bromley: 5180
• Bromsgrove: 1805
• Broxbourne: 1905
• Broxtowe: 3015
• Bucks, South: 0410
• Burnley: 2315
• Bury: 4210
• Calderdale: 4710
• Cambridge: 0505
• Cambridgeshire, East: 0510
• Cambridgeshire, South: 0530
• Camden: 5210
• Cannock Chase: 3405
• Canterbury: 2210
• Caradon: 0805
• Carlisle: 0915
• Carrick: 0810
• Carrickfergus: 7040
• Castle Morpeth: 2920
• Castle Point: 1520
• Castlereagh: 7045
• Central Bedfordshire: 0215
• Charnwood: 2410
• Chelmsford: 1525
• Cheltenham: 1605
Useful article? You may find it helpful to read the original guidance here: HMRC SDLT: SDLTM62320 – Processing – what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 – further guidance for question 29 SDLT1, local authority number